COMMISSIONER OF CENTRAL EXCISE vs. M/S NESTLE INDIA LTD
C.A. No.-000951-000951 - 2008Supreme Court24 Nov 2015
Section 11ASection 3Section 38A
transferred
only to two sister concerns and no sale is involved, the
assessable value of instant tea removed to the respondent’s
own units would be determined on the basis of the export price
of similar goods and not 115% of the cost of production.
2
Page 3
JUDGMENT
3.
The order in original dated 31.5.2006 passed by the
Additional
